C Attributed foreign income – unlisted country

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Show at C the amount of attributed foreign income from controlled foreign entities in unlisted countries.

Unlisted countries are countries not listed in Part 8, regulation 19 of the Income Tax Assessment (1936 Act) Regulation 2015.

Show also at C the amount of income attributed from a transferor trust if the amount has not been included at A Listed country.

For more information about the exemptions and calculation of the amounts to be reported at A or C, see the Foreign income return form guide 2015–16.

F Net assets available to pay benefits

Show at F the total value of net assets available to pay benefits, including items such as life policies, units held in PSTs and assets funding current pension liabilities at the balance date. If the value of life policies is not known, use the total of contributions to date.

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